Section 15(3) in Uttaranchal Value Added Tax Act, 2005
(3)Notwithstanding anything contained in this Section, following dealers who otherwise may not be liable to pay tax, shall also be deemed liable for obtaining registration under this Act, from the date on which a dealer for the first time-(a)receives any taxable goods from outside the State, or(b)imports goods inside or export goods outside the territory of India, or(c)consigns any taxable goods outside the State except by reason of a sale.
